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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Mostrando 8851 - 8875 of 76797
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202119006 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 05/14/2021 |
| 202119006 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 05/14/2021 |
| 202119006 | 9100.22-00 | Other | 05/14/2021 |
| 202119005 | 9100.04-00 | Section 168; MACRS | 05/14/2021 |
| 202119004 | 108.00-00 | Income From Discharge of Indebtedness | 05/14/2021 |
| 202119004 | 108.01-00 | Exclusion From Gross Income | 05/14/2021 |
| 202119004 | 108.01-04 | Qualified Real Property Business Indebtedness Exclusion | 05/14/2021 |
| 202119004 | 108.02-00 | Reduction of Tax Attributes | 05/14/2021 |
| 202119004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/14/2021 |
| 202119003 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/14/2021 |
| 202119002 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 05/14/2021 |
| 202119002 | 4942.00-00 | Taxes on Failure to Distribute Income | 05/14/2021 |
| 202119002 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 05/14/2021 |
| 202119002 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/14/2021 |
| 202119002 | 508.00-00 | Special Rules With Respect to Section 501 (c)(3) Organizations | 05/14/2021 |
| 202119001 | 6110.05-00 | Deletion of Certain Information | 05/14/2021 |
| 202119000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/14/2021 |
| 202118024 | 4942.03-07 | Set-Asides | 05/07/2021 |
| 202118023 | 4945.04-04 | Grants to Individuals | 05/07/2021 |
| 202118022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/07/2021 |
| 202118022 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 05/07/2021 |
| 202118022 | 501.33-00 | Private v. Public Interest Served | 05/07/2021 |
| 202118021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/07/2021 |
| 202118021 | 501.03-05 | Corporations | 05/07/2021 |
| 202118021 | 501.03-33 | Lessening the Burdens of Government | 05/07/2021 |
